OSIX: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
OSIX
Largest movements
- Tangible fixed assets -€8,582
down €8,582 (-33.7%), from €25,435 to €16,853
of which Furniture and vehicles: -€8,282
- Receivables within one year +€8,279
up €8,279 (+908.8%), from €911 to €9,190
of which Trade receivables: +€9,190
- Cash +€2,273
up €2,273 (+3.8%), from €59,270 to €61,543
mainly Net result for the year (+€11,792) and Depreciation (+€8,582)
- Profit (loss) carried forward +€10,192
up €10,192 (+73.3%), from €13,909 to €24,101
- Current portion of long-term debt -€8,514
down €8,514 (-75.0%), from €11,352 to €2,838
- Tax, wage and social debts +€3,979
new in 2025: €3,979
- Debts after one year -€2,838
no longer reported in 2025 (was €2,838)
- Gross operating margin +€10,763
up €10,763 (+122.1%), from €8,818 to €19,581
- Taxes -€2,098
down €2,098, from €456 to -€1,642
- Financial income -€1,270
down €1,270 (-67.0%), from €1,896 to €626
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,647 | €97,668 | +€2,021 | +2.1% |
| Fixed assets | 21/28 | €34,551 | €26,003 | -€8,548 | -24.7% |
| Tangible fixed assets | 22/27 | €25,435 | €16,853 | -€8,582 | -33.7% |
| Furniture and vehicles | 24 | €23,335 | €15,053 | -€8,282 | -35.5% |
| Other tangible fixed assets | 26 | €2,100 | €1,800 | -€300 | -14.3% |
| Financial fixed assets | 28 | €9,116 | €9,150 | +€34 | +0.4% |
| Current assets | 29/58 | €61,096 | €71,665 | +€10,569 | +17.3% |
| Amounts receivable within one year | 40/41 | €911 | €9,190 | +€8,279 | +908.8% |
| Trade receivables | 40 | - | €9,190 | +€9,190 | |
| Other amounts receivable | 41 | €911 | - | -€911 | |
| Cash at bank and in hand | 54/58 | €59,270 | €61,543 | +€2,273 | +3.8% |
| Deferred charges and accrued income | 490/1 | €915 | €932 | +€17 | +1.9% |
| Total equity and liabilities | 10/49 | €95,647 | €97,668 | +€2,021 | +2.1% |
| Equity | 10/15 | €61,346 | €71,538 | +€10,192 | +16.6% |
| Contributions | 10/11 | €44,874 | €44,874 | = | 0.0% |
| Reserves | 13 | €2,563 | €2,563 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,563 | €2,563 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,563 | €2,563 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,909 | €24,101 | +€10,192 | +73.3% |
| Amounts payable | 17/49 | €34,301 | €26,130 | -€8,171 | -23.8% |
| Amounts payable after more than one year | 17 | €2,838 | - | -€2,838 | |
| Financial debts | 170/4 | €2,838 | - | -€2,838 | |
| Amounts payable within one year | 42/48 | €31,463 | €26,130 | -€5,333 | -17.0% |
| Current portion of amounts payable after more than one year | 42 | €11,352 | €2,838 | -€8,514 | -75.0% |
| Trade debts | 44 | €358 | €250 | -€108 | -30.2% |
| Suppliers | 440/4 | €358 | €250 | -€108 | -30.2% |
| Taxes, remuneration and social security | 45 | - | €3,979 | +€3,979 | |
| Taxes | 450/3 | - | €3,979 | +€3,979 | |
| Other amounts payable | 47/48 | €19,753 | €19,063 | -€690 | -3.5% |
| Non-recurring operating income | 76A | - | €3,453 | +€3,453 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,582 | €8,582 | = | 0.0% |
| Other operating charges | 640/8 | €1,127 | €1,166 | +€39 | +3.5% |
| Gross operating margin | 9900 | €8,818 | €19,581 | +€10,763 | +122.1% |
| Operating profit (loss) | 9901 | -€891 | €9,833 | +€10,724 | |
| Financial income | 75/76B | €1,896 | €626 | -€1,270 | -67.0% |
| Recurring financial income | 75 | €1,896 | €626 | -€1,270 | -67.0% |
| Financial charges | 65/66B | €308 | €309 | +€1 | +0.3% |
| Recurring financial charges | 65 | €308 | €309 | +€1 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €697 | €10,150 | +€9,453 | +1356.2% |
| Income taxes | 67/77 | €456 | -€1,642 | -€2,098 | |
| Profit (loss) for the period | 9904 | €241 | €11,792 | +€11,551 | +4792.9% |
| Profit (loss) for the period to be appropriated | 9905 | €241 | €11,792 | +€11,551 | +4792.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.